Integrating Activity-Based Costing and Theory of Constraints in the Product-Mix Decision－An Empirical study on Defense Manufacturing and Service Operation Funds
| Autor: | Yeh Hsiu Ju, 葉琇如 |
|---|---|
| Rok vydání: | 2004 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 92 “ Defense Manufacturing and Service Operation Funds” are self-supporting units, they have to promote force of production, reduce the cost and the dependence on the budget of the government for defense. Therefore, the research adopted a military factory for the sample applying Activity-Based Costing (ABC) to find the cost drivers which affect manufacturing overhead. We also use the Data Envelopment Analysis (DEA) to measure the relative efficiency in this plant, and use Slack Variable Method to analyze the usefulness of various inputs in order to explore the improvement concept of Activity-Based Management (ABM). In addition, integrate ABC, ABM and the Theory of Constraints (TOC) process to find the best option of product mix decision. The first, the empirical study provide some fit cost drivers that test by regression analysis and achieved the significance to help the factory calculating accurate costs of the products .The second, we find “cost of batch-level” is dissipation and the activity must be improved. Besides, this research generates the product-mix that maximizes total throughput. The topic of this thesis is how increase income and decrease expenditure. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|